Oriole Corporation incurred the following transactions. 1. Purchased raw materials on account $50,990. 2. Raw Materials of $39,600 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $7,540 was classified as indirect materials. 3. Factory labor costs incurred were $65,920. 4. Time tickets indicated that $59,400 was direct labor and $6,520 was indirect labor. 5. Manufacturing overhead costs incurred on account were $88,550. 6. Depreciation on the company's office building was $8,880. 7. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. Goods costing $96,800 were completed and transferred to finished goods. 9. Finished goods costing $82,500 to manufacture were sold on account for $113,300. Journalize the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented whe amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) RowMaterials liventory 50990 Accounts Payable (2) Workin Process inventory 32060 Manufacturing Overhesd 7540 Raw Materials Inventory (3) Foctory Labor 39600 (4) Manufacturing Overhead (5) Manufacturing Overhead (6) (7) Workin Process inventory Manufacturing Overhead (8) Finithed Goods Inventory 96800 Workin Process Inventory (9) Accounts Recelvable 113300 S.les Revenue (To record the sale) 113300 Cost or Goods 5old 82500 Finished Goods Inventory (To record the cost of the sale)